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Noun: unearned revenue
  1. (tax) personal income that you did not earn (e.g., dividends, interest or rent income)
    "He reported significant unearned revenue from his investments";
    - unearned income
     
  2. (accounting) income received but not yet earned (usually considered a current liability on a company's balance sheet)
    "The company recorded the advance payment as unearned revenue";
    - unearned income

Derived forms: unearned revenues

Type of: income